ANALISIS PENYEBAB KEKALAHAN DJP PADA SENGKETA PAJAK SEHUBUNGAN DENGAN PENETAPAN SECARA JABATAN

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Abstract

One of the arguments is the provision for loans of books, records, documents, data, information, and other information that taxpayers must comply with within one month of filing a request, in accordance with regulations Article 29A paragraph 3 of the KUP Law is one of the arguments used by examiners when assessing taxes in a formal audit.  However, this argument was rejected by the Panel of Judges regarding the taxpayer's action in the Tax Court The purpose of this article is to see the causes of DGT failure in tax litigation and what DGT can do to minimize the loss of tax-related disputes, appointment of taxes in the Tax Court. The research methodology uses a qualitative approach to data collection methods in the form of literature study, questionnaires, interviews and discussions. As a result of the research, there is a difference in perception between the DGT and the Panel of Judges regarding the interpretation of Article 29A(3) and Article 26A(4) of the KUP Act. Tax law improvements are an attempt to help DGTs resolve tax disputes in Tax Courts.